
Rationale:
Costing and Estimating is an integral part of any Business. This
course teaches a scientific approach towards costing of different
printing elements. The student will understand how a precise value
of a job can be determined, what factors should be considered
while estimation, what is the upper limit on wastage, how indirect
costs are to be allotted to different productive departments,
etc.
| Lesson
No 1:
Theory.
|
Marks |
Hours |
| 1.1 |
Outline of British Printing Industries Federation system
of costing.
|
4 |
3 |
1.2 |
Factors affecting profitability |
3 |
2 |
1.3 |
Budget centres- cost recovery and service |
4 |
3 |
1.4 |
Comparison of actual and budget expenses. |
2 |
2 |
1.5 |
Forecast of life of assets. |
4 |
3 |
1.6 |
Depreciation and its methods. Cost control system
and cost reduction. |
6 |
4 |
1.7 |
Hourly cost rate and machine cost rate, allocation
of expenses. |
6 |
4 |
1.8 |
Type of cost- fixed, variable, unit. |
2 |
1 |
1.9 |
Comparison between time rate and work rate system |
4 |
3 |
| Lesson
No 2: Forms.
Theory.
|
Marks |
Hours |
| 2.1 |
Statement-summary-of expenses.
|
5 |
2 |
| 2.2 |
Work Instruction Ticket.
|
-- |
1 |
2.3 |
Invoice. |
-- |
1 |
2.4 |
Cost sheet. |
-- |
1 |
2.5 |
Requisition- paper, ink, binding materials,
etc. |
-- |
1 |
2.6 |
Shift production reports. |
-- |
1 |
2.7 |
Estimate form and delivery and sales report. |
-- |
1 |
| Lesson
No 3: Estimating.
Theory.
|
Marks |
Hours |
3.1 |
Qualities and tools of estimator, standard press routine
and its advantages.
|
10 |
8 |
| 3.2 |
Estimation of paper-paper size (British & ISO), GSM,
wastage allowance. Weight of web & sheets, calculation
of no. of pages
Ink consumption-SPANKS formula.
Binding material calculation.
|
|
10
5
5
|
3.3 |
Determination of rate for design, DTP, processing, binding
and finishing plate making and printing.
|
5 |
5 |
| Lesson
No 4: Legal Aspects.
Theory.
|
Marks |
Hours |
| 4.1 |
Liability, customer’s property, terms, disputes
about cost variation & delayed payments, taxes, variation
in quantity, local organization & rules
|
5 |
8 |